Pepper Food Service Co (TSE:3053) Scaled Net Operating Assets: 0.25 (As of Dec. 2025)

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TSE:3053 Pepper Food Service Co Ltd TSE:3053
58 GF Score
Price 円180.00
GF Value 円129.71
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Pepper Food Service Co Scaled Net Operating Assets?

Pepper Food Service Co TSE:3053 +0.56% 58 Scaled Net Operating Assets is 0.25 as of Dec. 2025. GuruFocus rates TSE:3053 with a GF Score™ of 58/100 and a GF Value™ of 円129.71 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Pepper Food Service Co's operating assets for the quarter that ended in Dec. 2025 was 円3,982 Mil. Pepper Food Service Co's operating liabilities for the quarter that ended in Dec. 2025 was 円2,560 Mil. Pepper Food Service Co's Total Assets for the quarter that ended in Sep. 2025 was 円5,711 Mil. Therefore, Pepper Food Service Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.25.


Pepper Food Service Co Scaled Net Operating Assets Historical Data

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The historical data trend for Pepper Food Service Co's Scaled Net Operating Assets can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Pepper Food Service Co Scaled Net Operating Assets Chart

Pepper Food Service Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.21 0.11 0.16 0.17 0.25

Pepper Food Service Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Scaled Net Operating Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.23 0.21 0.22 0.25 0.23

TSE:3053 vs MCD, SBUX, YUM: Scaled Net Operating Assets Comparison

For the Restaurants subindustry, Pepper Food Service Co's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Pepper Food Service Co Scaled Net Operating Assets vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Pepper Food Service Co's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Pepper Food Service Co's Scaled Net Operating Assets falls into.


TSE:3053
58GF Score
Pepper Food Service Co Ltd TSE:3053
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Pepper Food Service Co Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Pepper Food Service Co's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(3982-2560)/5642
=0.25

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=5977 - 1995
=3982

Pepper Food Service Co's Scaled Net Operating Assets (SNOA) for the quarter that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Dec. 2025 )
=(Operating Assets (Q: Dec. 2025 )-Operating Liabilities (Q: Dec. 2025 ))/Total Assets (Q: Sep. 2025 )
=(3982-2560)/5711
=0.25

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=5977 - 1995
=3982

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

What does a Scaled Net Operating Assets of 0.25 mean?
Pepper Food Service Co (TSE:3053) has a Scaled Net Operating Assets of 0.25 as of Dec. 2025. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Pepper Food Service Co and its competitors.
Is Pepper Food Service Co's Scaled Net Operating Assets too high?
Pepper Food Service Co's current Scaled Net Operating Assets is 0.25. Overall, Pepper Food Service Co has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pepper Food Service Co's Scaled Net Operating Assets compare to MCD and SBUX?
Pepper Food Service Co's Scaled Net Operating Assets of 0.25 can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Scaled Net Operating Assets for a Restaurants company?
A good Scaled Net Operating Assets depends on the Restaurants industry context. However, Scaled Net Operating Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Pepper Food Service Co and its competitors. Pepper Food Service Co's current Scaled Net Operating Assets is 0.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pepper Food Service Co stock overvalued right now?
Based on GuruFocus' analysis, Pepper Food Service Co (TSE:3053) is currently considered Significantly Overvalued. The stock's GF Value™ is 円129.71, compared to a current price of 円180.00 — trading 38.8% above its estimated fair value. The current Scaled Net Operating Assets is 0.25. Pepper Food Service Co's overall GF Score™ is 58/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Pepper Food Service Co (TSE:3053), the current Scaled Net Operating Assets is 0.25 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Pepper Food Service Co (TSE:3053) Overvalued in 2026?

Based on GuruFocus' analysis, Pepper Food Service Co stock appears to be overvalued. The current stock price of 円180.00 is trading 38.8% above its estimated GF Value™ of 円129.71. GuruFocus considers Pepper Food Service Co to be Significantly Overvalued.

Key valuation signals for TSE:3053:

  • Scaled Net Operating Assets: 0.25
  • GF Value™: 円129.71 vs. price of 円180.00 (38.8% above fair value)
  • GF Score™: 58/100 with 1 warning sign

No single metric tells the full story. See the TSE:3053 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pepper Food Service Co Business Description

Address 4-1-3 Taihei, Sumida-ku, 17th floor, Olinas Tower, Tokyo, JPN
Pepper Food Service Co Ltd is Japan-based company engaged in the operation of restaurants. The company operates fast food restaurants under the Pepper Lunch brand name in Japan, Singapore, Malaysia, Indonesia, the Philippines, Thailand, Macau, Taiwan, China, Hong Kong, Australia, and Korea. Its segments include Pepper Lunch, Ikinari! Steak, Other Restaurants, and Own-brand products.
58GF Score

Get the complete analysis for TSE:3053

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円180.00
Price
円129.71
GF Value